Company registration number: 10573528
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
Southampton Guildhall Coffee Limited
Pages for filing with the Registrar
Company registration number: 10573528
Southampton Guildhall Coffee Limited
Balance sheet
as at 31 December 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 4 149,540 156,742
149,540 156,742
Current assets
Stocks 5,000 25,500
Debtors 5 94,636 514,035
Cash at bank and in hand 34,399 99,243
134,035 638,778
Creditors: amounts falling due within one
year 		6 (253,539) (504,499)
Net current (liabilities)/assets (119,504) 134,279
Total assets less current liabilities 30,036 291,021
Creditors: Amounts falling due after more
than one year 		- (8,899)
Provisions for liabilities (28,599) -
NET ASSETS 1,437 282,122
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,337 282,022
TOTAL EQUITY 1,437 282,122
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 10573528
Southampton Guildhall Coffee Limited
Balance sheet - continued
as at 31 December 2025
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
In accordance with Section 444 of the Companies Act 2006, the Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Bowman, Director
7 May 2026
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Southampton Guildhall Coffee Limited
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
Southampton Guildhall Coffee Limited is a private company registered in England and Wales. Its registered number is 10573528. The company is limited by shares. Its registered office is Mettricks Guildhall, 1 Guildhall Place, Southampton, SO14 7DU.
2 Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” including the provisions of Section 1A “Small Entities” and the Companies Act 2006. The financial statements have been prepared under the historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Leasehold improvements - 5% straight line
Plant and equipment - 10% straight line
Motor vehicles - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Southampton Guildhall Coffee Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that been enacted or substantively enacted by the balance sheet date and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 49 (2024 - 48).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 January 2025 211,469
Additions 13,500
At 31 December 2025 224,969
Depreciation
At 1 January 2025 54,727
Charge for year 20,702
At 31 December 2025 75,429
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Southampton Guildhall Coffee Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Tangible fixed assets - continued
Net book value
At 31 December 2025 149,540
At 31 December 2024 156,742
5 Debtors
2025 2024
£ £
Trade debtors 14,979 2,199
Amounts owed by group undertakings 58,385 497,607
Prepayments and accrued income 21,272 14,229
94,636 514,035
6 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 9,380 10,902
Trade creditors 69,582 41,388
Amounts owed to group undertakings - 246,747
Other creditors 81,213 79,901
VAT payable 35,301 79,429
Social security and other tax 58,063 46,132
253,539 504,499
7 Advances, credit and guarantees granted to the director
The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024.
2025 2024
£ £
Balance outstanding at start of year - (90,000)
Amounts advanced 11,218 90,000
Amounts repaid (11,218) -
Balance outstanding at end of year - -
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Southampton Guildhall Coffee Limited
Notes to the financial statements - continued
for the year ended 31 December 2025
8 Share capital
The issued share capital of the company is as follows:

100 ordinary shares at the nominal value of £1

All shares are fully paid. Each ordinary share carries one vote and is entitled to dividends
9 Related party transactions
Amounts owed by -
Gateway to the World Ltd: £58,385
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